SHREE PATAN DASHA PORWAD VAISHNAV MANDAL,MUMBAI vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), MUMBAI, MUMBAI

At the time of hearing, the learned counsel for the assessee submitted that the impugned order has been passed primarily on the ground that the application filed in Form No. 10AB was not complete and that all the documents required to accompany the application had not been furnished before the learned CIT (Exemption). Referring to the impugned order, the learned counsel submitted that the learned CIT (Exemption) had issued a notice dated 09.01.2026 calling upon the assessee to furnish the requisite documents and details. It was, however, contended that the assessee had duly complied with the said notice and furnished the requisite information vide its reply dated 16.01.2026, a copy whereof has been placed in the paper book at pages 21 to 24. The learned counsel thus submitted that the documents and explanations furnished by the assessee have not been duly considered while adjudicating the application and, therefore, the matter deserves to be restored for fresh examination.

We have considered the rival submissions and perused the material placed before us. From a reading of the impugned order, it is evident that the application has been rejected on the premise that the assessee had not furnished the complete set of documents and had failed to comply with the notice

Having regard to the entirety of facts and circumstances of the case, and in the interest of substantial justice, we deem it appropriate to set aside the impugned order and restore the matter to the file of the learned CIT (Exemption) for adjudication afresh in accordance with law. The learned CIT (Exemption) shall examine the documents and explanations stated to have been furnished by the assessee vide reply dated 16.01.2026 and thereafter decide the applications under section 12AB and section 80G by passing a speaking order after affording adequate and effective opportunity of hearing to the assessee. The assessee is also directed to extend full cooperation and furnish such further details as may be called for during the course of the proceedings.